Section(s) Referred: 10 ,10(23C) ,10(23C)(iv)
Statute: INCOME TAX
Date of Issue: 27/12/1980
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies India International Centre for the purpose of the said section for the assessment years 1962-63 to 1981-82 except for 1975-76 and 1976-77 for which the Centre already stands notified, vide Board’s Notification No. 1987 (F. No. 197/63/77-IT(AI) dt. 20-9-77.
[No. 3773/F. No. 197/132/78–IT(AI)